District Court 38-2-03 – Montgomery County – Audit Period January 1, 2021 to December 31, 2023

A compliance audit was conducted on District Court 38-2-03 in Montgomery County, Pennsylvania, from January 1, 2021, to December 31, 2023. The audit aimed to ensure compliance with state laws, regulations, and the policies and procedures of the Administrative Office of Pennsylvania Courts (AOPC) concerning the collection, assessment, and remittance of funds on behalf of the Commonwealth. The audit included verifying the accuracy of data from the AOPC and the Department of Revenue, evaluating internal controls, and ensuring proper handling of fines, fees, and surcharges. While the district court largely complied, there was a noted issue with inadequate internal controls over manual receipts. The audit report states that, apart from this finding, the district court effectively complied with relevant laws and procedures. This is an automated summary. Please rely on the contents included in the released audit report.